COVER 6 filename6.txt Lee W. Cassidy Attorney at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: lwcassidy@aol.com Telephone: 949/673-4510 Fax: 949/673-4525 June 20, 2018 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Universe Trail Acquisition Corporation Greetings: I attach for filing the Universe Trail Acquisition Corporation registration statement on Form 10-12g. We are simultaneously filing additional identical registration statements on Forms 10-12g namely: Comet Trail Acquisition Corporation Jupiter Trail Acquisition Corporation Mars Trail Acquisition Corporation Merury Trail Acquisition Corporation Neptune Trail Acquisition Corporation Pluto Trail Acquisition Corporation Saturn Trail Acquisition Corporation Solar Trail Acquisition Corporation Venus Trail Acquisition Corporation Sincerely, /s/ Lee Cassidy Cell phone: 202-415-3563